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Corporate tax planning, the use of SPV, board independence, and firm value

Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm...

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Autores principales: Iman Sofian Suriawinata, Siti Almurni
Formato: Artigo
Lenguaje:Inglês
Publicado: Universitas Kristen Satya Wacana 2023-03-01
Colección:Jurnal Ekonomi dan Bisnis
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Acceso en línea:https://ejournal.uksw.edu/jeb/article/view/6383
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